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This entry is from Winter semester 2021/22 and might be obsolete. You can find a current equivalent here.

Intermediate Financial Accounting and Analysis
(dt. Jahresabschluss und Jahresabschlussanalyse)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
Lecture, recitation class, private study, Freies Unterrichtsgespräch, additional studies (Präsentationen in recitation classen, Diskussion ausgewählter Fallstudien and Praxisbeispiele),
180 hours (attendance: 45 hours, preparation and follow-up: 55 hours, additional studies: 25 hours, exam preparation: 68 hours)
Credit points,
formal requirements
6 CP
Course requirement(s):
Examination type: Written examination
The grading is done with 0 to 15 points according to the examination regulations for the degree program B.Sc. Business Administration.
One semester,
each winter semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls


The module covers various areas of accounting and the analysis of financial statements. The focus is on both national and supplementary international standards. Financial statement analysis is based on ratios using discriminant analytical techniques. In the analysis of ratios, particular emphasis is placed on the financial analysis of the capital structure.

Qualification Goals

Upon completion of the module, students will be able to,

(1) understand, apply, critically evaluate and further develop essential contents and instruments of the subject of accounting,

(2) solve complex problems of the subject independently and in a structured manner, and

(3) assume positions in the field of accounting in both small and large, internationally oriented companies.




Module imported from B.Sc. Business Administration.

When studying B.Sc. Business Informatics, this module can be attended in the study area Specialization Modules in Business Administration.

The module is assigned to the focus area Accounting and Finance. Further information on eligibility can be found in the description of the study area.

Recommended Reading

  • Coenenberg, A.G. et al.: Jahresabschluss und Jahresabschlussanalyse, 24. Auflage, Stuttgart 2016.
  • Perridon, L. et al.: Finanzwirtschaft der Unternehmung, 17. Auflage, München 2016.

Please note:

This page describes a module according to the latest valid module guide in Winter semester 2021/22. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.